{"id":22839,"date":"2024-07-08T14:59:57","date_gmt":"2024-07-08T07:59:57","guid":{"rendered":"https:\/\/qltshelp.misa.vn\/?post_type=ht_kb&#038;p=22839"},"modified":"2025-11-04T16:43:55","modified_gmt":"2025-11-04T09:43:55","slug":"tai-don-vi-cap-nhat-thong-tu-23-2023-tt-btc-va-quyet-dinh-tinh-trong-cung-1-nam-can-bo-qlts-mong-muon-nam-bat-canh-bao-khi-khai-bao-tai-san-co-nguyen-gia-nho-hon-30-trieu","status":"publish","type":"ht_kb","link":"\/tai-san\/knowledge-base\/tai-don-vi-cap-nhat-thong-tu-23-2023-tt-btc-va-quyet-dinh-tinh-trong-cung-1-nam-can-bo-qlts-mong-muon-nam-bat-canh-bao-khi-khai-bao-tai-san-co-nguyen-gia-nho-hon-30-trieu\/","title":{"rendered":"T\u1ea1i \u0111\u01a1n v\u1ecb c\u1eadp nh\u1eadt th\u00f4ng t\u01b0 23\/2023\/TT-BTC v\u00e0 Quy\u1ebft \u0111\u1ecbnh t\u1ec9nh trong c\u00f9ng 1 n\u0103m, c\u00e1n b\u1ed9 QLTS mong mu\u1ed1n n\u1eafm b\u1eaft c\u1ea3nh b\u00e1o khi khai b\u00e1o t\u00e0i s\u1ea3n c\u00f3 Nguy\u00ean gi\u00e1 nh\u1ecf h\u01a1n 30 tri\u1ec7u"},"content":{"rendered":"<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><strong>M\u1ee5c \u0111\u00edch : <\/strong>B\u00e0i vi\u1ebft nh\u1eb1m gi\u00fap anh\/ch\u1ecb c\u00f3 th\u1ec3 n\u1eafm b\u1eaft c\u1ea3nh b\u00e1o khi khai b\u00e1o t\u00e0i s\u1ea3n c\u00f3 nguy\u00ean gi\u00e1 nh\u1ecf h\u01a1n 30 tri\u1ec7u t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb c\u1eadp nh\u1eadt th\u00f4ng t\u01b0 23\/2023\/TT-BTC v\u00e0 Quy\u1ebft \u0111\u1ecbnh t\u1ec9nh trong c\u00f9ng 1 n\u0103m.<\/p>\n<p><strong>Th\u1ef1c tr\u1ea1ng:<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>N\u0103m 2023, BTC ban h\u00e0nh th\u00f4ng t\u01b0 23\/2023\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u1ec1 khai b\u00e1o t\u00e0i s\u1ea3n\n<ul style=\"list-style-type: square;\">\n<li>\u0110\u01a1n v\u1ecb l\u00e0 lo\u1ea1i h\u00ecnh \u0110VSN c\u00f4ng l\u1eadp t\u1ef1 \u0111\u1ea3m b\u1ea3o chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0: TSC\u0110 c\u00f3 Nguy\u00ean gi\u00e1 \u2265 30 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li>\u0110\u01a1n v\u1ecb c\u00f3 lo\u1ea1i h\u00ecnh kh\u00e1c \u0110VSN c\u00f4ng t\u1ef1 \u0111\u1ea3m b\u1ea3o chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0: TS ch\u1ec9 tr\u00edch kh\u1ea5u hao th\u00ec Nguy\u00ean gi\u00e1 \u2265 30 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<\/li>\n<li>T\u1ea1i \u0111\u01a1n v\u1ecb sau khi c\u1eadp nh\u1eadt th\u00f4ng t\u01b0 23\/2023\/TT-BTC th\u00ec ti\u1ebfp t\u1ee5c c\u1eadp nh\u1eadt l\u00ean quy\u1ebft \u0111\u1ecbnh t\u1ec9nh c\u0103n c\u1ee9 t\u1eeb TT23. Khi c\u1eadp nh\u1eadt Q\u0110 t\u1ec9nh, \u0111\u01a1n v\u1ecb v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n theo \u0111\u00fang quy \u0111\u1ecbnh trong TT23.<\/li>\n<\/ul>\n<p><strong>Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R41:<\/strong><\/p>\n<p>Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng c\u00e1c T\u1ec9nh\/B\u1ed9 c\u1eadp nh\u1eadt Th\u00f4ng t\u01b0 23 v\u00e0 Quy\u1ebft \u0111\u1ecbnh t\u1ec9nh c\u0103n c\u1ee9 t\u1eeb Th\u00f4ng t\u01b0 23 c\u00f9ng 1 n\u0103m. Tuy nhi\u00ean, ph\u1ea7n m\u1ec1m ch\u01b0a c\u1ea3nh b\u00e1o khi \u0111\u01a1n v\u1ecb c\u00f3 lo\u1ea1i h\u00ecnh l\u00e0 \u0110VSN c\u00f4ng t\u1ef1 \u0111\u1ea3m b\u1ea3o chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0 nh\u01b0ng khai b\u00e1o nguy\u00ean gi\u00e1 &lt; 30 tri\u1ec7u<\/p>\n<p><strong>K\u1ec3 t\u1eeb phi\u00ean b\u1ea3n R41:<\/strong><\/p>\n<p>T\u1ea1i \u0111\u01a1n v\u1ecb c\u1eadp nh\u1eadt th\u00f4ng t\u01b0 23\/2023\/TT-BTC v\u00e0 Quy\u1ebft \u0111\u1ecbnh t\u1ec9nh trong c\u00f9ng 1 n\u0103m, anh\/ch\u1ecb c\u00f3 th\u1ec3 n\u1eafm b\u1eaft c\u1ea3nh b\u00e1o khi khai b\u00e1o t\u00e0i s\u1ea3n c\u00f3 nguy\u00ean gi\u00e1 nh\u1ecf h\u01a1n 30 tri\u1ec7u.<\/p>\n<h3><b>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p>T\u1ea1i menu <strong>T\u00e0i s\u1ea3n\\Th\u00eam t\u00e0i s\u1ea3n: <\/strong>\u0110\u01a1n v\u1ecb c\u00f3 h\u00ecnh th\u1ee9c t\u1ef1 ch\u1ee7 l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 \u0111\u1ea3m b\u1ea3o chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0<img decoding=\"async\" class=\"alignnone size-full wp-image-22845\" src=\"\/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-37-48.png\" alt=\"\" width=\"1467\" height=\"833\" srcset=\"\/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-37-48.png 1467w, \/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-37-48-300x170.png 300w, \/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-37-48-1024x581.png 1024w, \/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-37-48-768x436.png 768w, \/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-37-48-50x28.png 50w, \/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-37-48-60x34.png 60w, \/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-37-48-100x57.png 100w\" sizes=\"(max-width: 1467px) 100vw, 1467px\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong> \u0110\u01a1n v\u1ecb c\u00f3 h\u00ecnh th\u1ee9c t\u1ef1 ch\u1ee7 l\u00e0 \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 \u0111\u1ea3m b\u1ea3o chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0.\n<ul style=\"list-style-type: square;\">\n<li>Khi khai b\u00e1o t\u00e0i s\u1ea3n c\u00f3 Nguy\u00ean gi\u00e1 &lt; 30 tri\u1ec7u, hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o, anh\/ch\u1ecb ch\u1ecdn <strong>T\u1ea1i \u0111\u00e2y<\/strong> \u0111\u1ec3 xem h\u01b0\u1edbng d\u1eabn khai b\u00e1o th\u00f4ng tin nguy\u00ean gi\u00e1. Anh\/ch\u1ecb ch\u1ecdn <strong>\u0110\u1ed3ng \u00fd <\/strong>\u0111\u1ec3 nh\u1eadp l\u1ea1i nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n<img decoding=\"async\" class=\"alignnone size-full wp-image-22847\" src=\"\/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-44-19.png\" alt=\"\" width=\"499\" height=\"199\" srcset=\"\/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-44-19.png 499w, \/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-44-19-300x120.png 300w, \/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-44-19-50x20.png 50w, \/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-44-19-60x24.png 60w, \/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-44-19-100x40.png 100w\" sizes=\"(max-width: 499px) 100vw, 499px\" \/><\/li>\n<\/ul>\n<\/li>\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong> \u0110\u01a1n v\u1ecb c\u00f3 h\u00ecnh th\u1ee9c t\u1ef1 ch\u1ee7 kh\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng t\u1ef1 \u0111\u1ea3m b\u1ea3o chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0.<\/li>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>Khi khai b\u00e1o t\u00e0i s\u1ea3n Ch\u1ec9 tr\u00edch kh\u1ea5u hao c\u00f3 Nguy\u00ean gi\u00e1 &lt; 30 tri\u1ec7u, ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb c\u1ea3nh b\u00e1o.<img decoding=\"async\" class=\"alignnone size-full wp-image-22849\" src=\"\/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-54-32.png\" alt=\"\" width=\"497\" height=\"321\" srcset=\"\/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-54-32.png 497w, \/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-54-32-300x194.png 300w, \/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-54-32-50x32.png 50w, \/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-54-32-60x39.png 60w, \/tai-san\/wp-content\/uploads\/2024\/07\/2024-07-08_15-54-32-100x65.png 100w\" sizes=\"(max-width: 497px) 100vw, 497px\" \/><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan M\u1ee5c \u0111\u00edch : B\u00e0i vi\u1ebft nh\u1eb1m gi\u00fap anh\/ch\u1ecb c\u00f3 th\u1ec3 n\u1eafm b\u1eaft c\u1ea3nh b\u00e1o khi khai b\u00e1o t\u00e0i s\u1ea3n c\u00f3 nguy\u00ean gi\u00e1 nh\u1ecf h\u01a1n 30 tri\u1ec7u t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb c\u1eadp nh\u1eadt th\u00f4ng t\u01b0 23\/2023\/TT-BTC v\u00e0 Quy\u1ebft \u0111\u1ecbnh t\u1ec9nh trong c\u00f9ng 1 n\u0103m. Th\u1ef1c tr\u1ea1ng: N\u0103m 2023,&#8230;<\/p>\n","protected":false},"author":2,"template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-22839","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/22839","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/tai-san\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/users\/2"}],"version-history":[{"count":4,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/22839\/revisions"}],"predecessor-version":[{"id":36861,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb\/22839\/revisions\/36861"}],"wp:attachment":[{"href":"\/tai-san\/wp-json\/wp\/v2\/media?parent=22839"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-category?post=22839"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tai-san\/wp-json\/wp\/v2\/ht-kb-tag?post=22839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}